The influence of the importance of cost information, product diversity and accountants’ participation on the activity-based costing adoption
Year of publication: |
2022
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Authors: | Mazbayeva, Kuralay ; Barysheva, Salima ; Saparbayeva, Saule |
Published in: |
Journal of accounting & organizational change : JAOC. - Bradford : Emerald, ISSN 1839-5473, ZDB-ID 2218013-8. - Vol. 18.2022, 2, p. 346-366
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Subject: | ABC adoption | Accountants’ participation | Activity-based costing | Importance of cost information | Product diversity | Prozesskostenrechnung | Kostenrechnung | Cost accounting | Rechnungswesen | Accounting | Informationskosten | Information costs | Kostenmanagement | Cost management |
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